环境规制与税收优惠对中国新能源汽车企业创新效率的影响  

Impact of Environmental Regulations and Tax Incentives on Innovation Efficiency of New Energy Vehicle Enterprises in China

作　　者：沈开艳[1] 时炳臣 付大军 SHEN Kaiyan;SHI Bingchen;FU Dajun(Institute of Economics,Shanghai Academy of Social Sciences,Shanghai 200023,China;School of Economics,Beijing Institute of Technology,Beijing 100081,China)

机构地区：[1]上海社会科学院经济研究所,上海200023 [2]北京理工大学经济学院,北京100081

出　　处：《北京理工大学学报（社会科学版）》2024年第6期84-97,共14页Journal of Beijing Institute of Technology：Social Sciences Edition

基　　金：国家自然科学基金面上项目(72374142)。

摘　　要：新能源汽车产业发展是低碳经济、循环经济背景下工业转型升级的重要标志。新能源汽车产业能否实现创造性转化和创新性发展,与政府对其的政策导向息息相关。通过建立面板门槛回归模型,分别以环境规制、税收优惠作为门槛变量,考察环境规制、税收优惠与新能源汽车企业创新效率之间的非线性关系;并通过建立面板回归模型来探究环境规制与税收优惠的政策组合对新能源汽车企业创新效率的影响。研究结果发现,当税收优惠水平低于门槛值时,其对创新效率产生负向影响;当税收优惠水平超过门槛值时,其对创新效率产生正向促进作用。当环境规制水平低于门槛值时,其对创新效率产生正向作用;当环境规制水平超过门槛值时,其对创新效率产生负向影响。而环境规制与税收优惠的政策组合,对创新效率起持续性的线性正向促进作用。The development of the new energy vehicle(NEV)industry is a crucial indicator of industrial transformation and upgrading within the context of a low-carbon and circular economy.The ability of the NEV industry to achieve creative transformation and innovative development is closely related to government policy orientation.This paper established a panel threshold regression model,using environmental regulations and tax incentives as threshold variables,to examine the nonlinear relationship between environmental regulations,tax incentives,and innovation efficiency of NEV enterprises.Additionally,a panel regression model was constructed to explore the impact of the policy combination of environmental regulations and tax incentives on the innovation efficiency of NEV enterprises.The study finds that tax incentives have a negative impact on innovation efficiency when the level of tax incentives is below the threshold value,but a positive impact when the level exceeds the threshold value.Similarly,environmental regulations have a positive impact on innovation efficiency when the regulation level is below the threshold value,but a negative impact when the level exceeds the threshold value.Furthermore,the combination of environmental regulations and tax incentives continuously promotes innovation efficiency in a linear positive manner.Based on the empirical analysis results,this paper provides corresponding policy recommendations to further enhance the innovation efficiency of NEV enterprises in China.

关 键 词：税收优惠 环境规制 新能源汽车产业 创新效率 门槛回归 

分 类 号：F407[经济管理—产业经济]